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INCOME TAX LAWS
THE INCOME TAX ACT, 2025
CHAPTER XX REFUNDS
Section 431 of Income Tax Act - Refunds
Section 432 of Income Tax Act - Person entitled to claim refund in certain special cases
Section 435 of Income Tax Act - Refund on appeal, etc
Section 436 of Income Tax Act - Correctness of assessment not to be questioned
Section 438 of Income Tax Act - Set off and withholding of refunds in certain cases
Section 433 of Income Tax Act - Form of claim for refund and limitation
Section 434 of Income Tax Act - Refund for denying liability to deduct tax in cases
Section 437 of Income Tax Act - Interest on refunds
